TY - JOUR T1 - Forms and Methods of Tax Control: Ratio of Concepts AU - Rykunova, V.L. AU - Belousova, S.N. AU - Kirilchuk, I.O. JO - The Social Sciences VL - 11 IS - 15 SP - 3697 EP - 3701 PY - 2016 DA - 2001/08/19 SN - 1818-5800 DO - sscience.2016.3697.3701 UR - https://makhillpublications.co/view-article.php?doi=sscience.2016.3697.3701 KW - Tax law KW -tax audits KW -accounting of taxpayers KW -tax monitoring KW -tax authorities KW -taxpayers KW -interdependent persons AB - On the basis of the analysis of works of the Russian scientists and the existing tax law by authors the conceptual framework of system of tax control is investigated. The researcher’s interpretation of the concepts “form of tax control”, “method of tax control” is presented. By results of the conducted research distinctive features of the forms of tax control existing in Russia and the methods corresponding to each of them provided by the tax law are established. ER -